9911796707
TMI Blog2015 (8) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise duty, in absence of any specific finding that the cenvat credit has been fraudulently availed, the said benefit cannot be denied in view of the fact that the capital goods have been received in the factory and used for the intended purpose - cenvat credit cannot be denied for non-observance of procedural conditions. Extended period of limitation - Held that: - Since the facts were known to the Department regarding taking of cenvat credit on the disputed invoices way back in 2003, the Show Cause proceedings initiated in 2006 is clearly barred by limitation of time and the demand cannot be fastened against the appellant - extended period not invocable. Appeal allowed - decided in favor of appellant. - E/424/2009-E[SM] - Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. Hence this present appeal is before this Tribunal. 3. The Ld. Advocate appearing for the appellant submits that the Central Excise duty shown in the invoices was taken as cenvat credit by the appellant and the name of the appellant is also endorsed in the disputed invoices. He further submits that the principal manufacturers M/s Hindustan Coca Cola Beverages, has not taken the cenvat credit in respect of the said invoices, and as such, there is no scope of taking irregular cenvat credit by the appellant. It is his submission that the endorsement in the invoices for the purpose of taking cenvat credit is in conformity with the statutory provisions. In this context, he relies on the decision of this Tribunal in the case of Inder Poly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicated in the said invoices were taken as cenvat credit by the appellant. Whether the principal manufacturer M/s Hindustan Coca Cola Beverages (P) Ltd. has taken the cenvat credit based on the said duty paid documents have not been addressed by the Commissioner (Appeals) in the impugned order. Thus, in absence of any specific finding to that effect in the impugned order, I have to accept the submissions of the appellant that the credit attributable to those disputed invoices have been taken by the appellant alone, and as such, there is no question of misuse of cenvat credit by anybody else. In this context, I find support from the decision of this Tribunal in the case of Inder Poly Fabs (Supra), wherein it has been held that on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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